County Reminds Short-Term Rental Operators of Regulations

Loudoun County is reminding operators of short-term rentals in Loudoun that they are required to comply with the county's rules and regulations surrounding short-term rental properties. A short-term rental is a property rented for fewer than 30 consecutive days for dwelling, sleeping or lodging purposes. Operators of short-term rentals in Loudoun County are required to:

• Obtain a zoning permit.
• Register the rental annually by July 1 of each calendar year.
• Regularly file and remit business and transient occupancy taxes.
• Consider other regulations that may apply, such as environmental health considerations and-depending on the location-regulations of a homeowners association or incorporated town.

The Loudoun County Department of Building and Development is sending letters this month to operators of short-term rentals with information about how to ensure the rental is in compliance with Loudoun County's regulations.

Zoning Permit

All short-term rentals require a zoning permit. There are two types of applications for a short-term rental, one under the Loudoun County Zoning Ordinance and the other under the 1972 Loudoun County Zoning Ordinance (primarily for the community known as Countryside). Detailed information on the zoning permit process is online at loudoun.gov/ShortTermRentals.

Registration

Operators of short-term rentals are required to register the rental with Loudoun County annually by July 1 of each calendar year. There is no cost to registering the rental property. Operators who do not register with the county may face a fine of $500 per violation. There are some instances in which registration is not required; however, such properties are still required to obtain a zoning permit. Detailed information about the registration process is online at loudoun.gov/ShortTermRentals.

Business Taxes

Operators of short-term rentals are subject to Loudoun County business taxes, including business tangible personal property, transient occupancy and business license taxes.

• The business should be registered with the Commissioner of the Revenue for annual reporting.
• Equipment located in the rental spaces should be reported annually for business personal property tax assessment.
• Transient occupancy tax is reported monthly. The tax is 8% of the total amount paid by the customer, excluding taxes, for use or possession of the room.

Detailed information about short-term rental business taxes can be found at loudoun.gov/ShortTermRentals.

Other Regulations

In addition to obtaining a zoning permit from Loudoun County, operators of short-term rentals that also offer food service should contact the Loudoun County Health Department to determine if the property meets the definition of a bed and breakfast and would require a tourist lodging permit. If the property is located within an incorporated town or within a homeowners association-managed area, operators should consult the town or association for information about short-term rental regulations.

More Information

More information about the operation of short-term rental properties in Loudoun County can be found at loudoun.gov/ShortTermRentals.

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